Dual authorisation

Most charity fraud is not sophisticated. It is one person with sole access to the money, over time.

Dual authorisation splits the ability to initiate a payment from the ability to release it. It is effective precisely because it removes the single point of failure, and it protects the person handling money as much as the charity.

A policy saying two signatures is worthless if the bank mandate permits one. Check the mandate, not the policy. See setting up financial controls.